- (a) The purpose of this subchapter is to establish rules for the Tax Refund Pilot Program in accordance with Texas Tax Code, §151.4292.
- (b) The goal of this subchapter is to implement a tax refund pilot program to provide a sales and use tax refund to certain persons who employ apprentices enrolled in a qualifying apprenticeship, as set forth in Texas Tax Code, §151.4292.
Source Note:The provisions of this §839.10 adopted to be effective October 3, 2022, 47 TexReg 6467.